IN RE CITY OF NASHUA

No. 2012-252.

68 A.3d 288 (2013)

Appeal of CITY OF NASHUA, (New Hampshire Board of Tax and Land Appeals).

Supreme Court of New Hampshire.

Opinion Issued: April 12, 2013.


Attorney(s) appearing for the Case

Law Offices of Sylvia F. Brewster, PLLC, of Portsmouth ( Sylvia F. Brewster on the brief), for the taxpayer.

Office of Corporation Counsel, of Nashua ( Stephen M. Bennett on the brief), for the City of Nashua.

Carynne Christine Fillmore , of Concord, by brief, for the New Hampshire Local Government Center, as amicus curiae.


HICKS, J.

The City of Nashua (City) appeals a decision of the New Hampshire Board of Tax and Land Appeals (BTLA) ruling that the taxpayer, Marijane Kennedy (taxpayer), is entitled to an "elderly exemption" under RSA 72:39-a (2012) for the tax year 2011. We reverse.

The following facts were found by the BTLA or are supported in the record. On April 11, 2011, the taxpayer filed an application with the City for an elderly...

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